The International Accounting Standards Board and the US Financial Accounting Standards Board have recently published an Exposure Draft proposing changes to how leases should be accounted for in financial statements prepared in accordance with IFRS or US GAAP.

The Mercury Tax Group case held that a deed signed by an
individual was not effectively executed because the signed
signature pages had been attached originally to an early,
incomplete draft of the deed, then detached from the draft and
transferred to a later, complete and amended version of the
deed.